The table below details those activities and sources of funds for which budgets are not created in UFS, unless your Finance Business Partner/Institution Finance Manager tells you otherwise. These activities are monitored by comparing Actual expenditure to Actual income.
SoF Code | SoF Name | Main Usage |
0*** | Balance Sheet | Petty cash, key deposits, money on deposit, Debtors, Creditors |
B*** | Funded from External Sources | Recoverable costs and related income |
C*** | Funded from University Sources | This SoF is used for historic reasons |
EA** to EE** and F*** | Specific Reserves | Monies are given for a specific purpose. Income cannot be moved from these Source of Funds (SoF) |
EF00 to EZZZ | General Donations | Expenditure can be charged here but income cannot be moved |
GAAA | External Trading | For trading with customers outside the University |
GAAB | Internal Trading | Trading between institutions within Cambridge University |
GB** | Other Trading Income & RTSG | Research Training Support Grants, college support |
H*** | Donations | Donations with specific criteria for their use |
J*** | OfS or UKRI Initiatives | Income from OfS or UKRI for specific purposes e.g. capital projects |
K - Permanent | Trust Funds Permanent | These have to be legally established. The capital funds cannot be spent, only the income earned |
K - Spendable | Trust Funds Spendable | Both the capital and the income on these funds are available to spend but must be spent specifically as the trust fund states |
M*** | Research | All research grant activity is detailed in the Grants module and then summarised in the GL using the M source of funds range |
P*** | Buildings | Used and controlled by EM |
Z*** | Depreciation | Processed centrally by the Finance Division, little impact on institutional accounts |